British Accounting & Finance Association

Special Interest Group



Aston Business School :

Finance, Accounting

& Law Group :

BAA Auditing Special Interest Group Registration Information



21st Audit & Assurance Conference


Organised by the

The Auditing Special Interest Group (ASIG)

of the British Accounting & Finance Association (BAFA)  

Hosted by ICAS, CA House, Edinburgh, Scotland

Supported by Aston Business School


Institute of Chartered Accountants in England and Wales (ICAEW)

Institute of Chartered Accountants of Scotland (ICAS)

Thursday 12 & Friday 13 May 2011  

Conference Programme

DAY 1 Thursday 12 May 2011

09.30                  Registration/coffee (Standard Life room)

10.00 - 10.10      Introduction – ilias G Basioudis, Chairman of Auditing SIG & Aston Business School

Session 1: Lecture Room 1/2

10.10 - 10.40

Keynote speech 1: “Future of Assurance”

Douglas Nisbet, Chair of ICAS Future of Assurance working party,

past ICAS President, E&Y Partner

10.40 - 11.10

Keynote speech 2: Audit market concentration: implications and solutions – a personal perspective

Andrew Chambers, Specialist Advisor to the Inquiry of the House of Lords’ Economic Affairs Select Committee, London South Bank University

Chair: David Wood, Executive Director of Technical Policy and Services, ICAS

11.10 - 11.25               Coffee break (Standard Life room)

Session 2: Lecture Room 1/2

11.25 - 12.10

Keynote speech 3: EU’s Green Paper on the role and governance of auditors »

            Nathalie de Basaldúa, Head of the Audit Policy Unit, EU Commission

Chair: ilias G Basioudis, Chairman of Auditing SIG, Aston University Business School

12.10 - 12.50                                                  

Session 3a: Lecture Room 1/2

The Role of the Audit Committee in Financial Reporting Discussions under the Corporate Governance Combined Code

Vivien Beattie (University of Glasgow, UK), Stella Fearnley (University of Bournemouth, UK), Tony Hines (University of Portsmouth, UK)

Chair: Anne Loft, University of Lund, Sweden


Session 3b: Lecture Room 3

Haphazard Sampling: Selection Biases Induced by Control Listing

Properties and the Estimation Consequences of these Biases

Thomas W. Hall (Univ of Texas at Arlington, USA), Andrew W. Higson (Loughborough Univ, UK), Bethane Jo Pierce (Univ of Texas at Arlington, USA), Kenneth H. Price (Univ of Texas at Arlington USA), Christopher J. Skousen (Utah State Univ, USA)

Chair: Emer Curtis, National University of Ireland, Galway

12.50 - 14.00   Lunch (in ICAS CA House - Standard Life room)

Session 4: Lecture Room 1/2

14.00 - 14.45

Keynote speech 4: “The need of regulation and harmonised auditing int’l standards to ensure high audit quality”

            Arnold Schilder, Chairman, IAASB

Chair: Steven Leonard, Project Director, FRC/APB, UK

14.45 - 15.25  

Session 5a: Lecture Room 1/2

An Examination of the Credence Attributes of an Audit

Monika Causholli (University of Kentucky, USA), W. Robert Knechel (University of Florida, USA)

Chair: Eleanor Dart, University of the West of England


Session 5b: Lecture Room 3

Did audit fee cuts in 2009 impair earnings quality?

Long Chen (George Mason Univ, USA), Gopal V. Krishnan (Lehigh Univ, USA), Wei Yu (Lehigh Univ, USA)

Chair: David Gwilliam, Exeter University

15.25 - 15.40               Coffee break (Standard Life room)

Session 6: Panel Session (Lecture Room 1/2)

15.40 - 18.00  

Panel Session: “Inspection of audit firms: national or international?

Lewis Ferguson, PCAOB Board Member, USA

Brynjar Gilberg, Special Advisor, Accounting and Auditing Supervision, FSA Norway

James Gunn, Technical Director, IAASB

Joanne Jamieson, ICAS Audit Monitoring, Scotland

Andrew Jones, Director of Audit Inspection Unit (AIU), UK

Martin Kocks, Deputy Head, Inspection Unit, Auditor Oversight Commission, Germany

Chair: Margaret Cassidy, PwC, Director, Public Policy and Regulatory Affairs

18.00 - 18.10               Coffee break (Standard Life room)

18.10 - 18.30

Lecture Room 1/2: AGM (everyone is welcome to stay)


19.30               Pre dinner drinks (Hilton Grosvenor Hotel - The Palmerston/Lansdowne Suite)

20.00               Conference dinner, followed by Céilidh (Hilton Grosvenor Hotel - The Palmerston/Lansdowne Suite)


DAY 2 - Friday 13 May 2011

Session 7: Lecture Room 1/2

09.00 - 09.45

Keynote speech 5: “Professional bodies’ experiences in moving their members from UK to international auditing standards

            Katharine Bagshaw, Technical Manager, Auditing Standards, ICAEW

James Barbour, Director, Technical Policy, ICAS

Chair: Ian Fraser, University of Stirling

09.45 - 10.25  

Session 8a: Lecture Room 1/2                                                                      

Auditor Tenure, Managerial Fraud, and Report Qualification: Theory and Evidence


Richard Fairchild, Ian Crawford, and Hassan Saqlain (University of Bath, UK)


Session 8b: Lecture Room 3


Making auditors: enhancing scepticism, problem solving and beyond on the fraud continuum

Bernadette McCormack (University of Wollongong, Australia)

10.25 - 11.05  

Session 8a continues: Lecture Room 1/2                                                           

Non-audit fees, auditor tenure, and auditor independence

Ferdinand A. Gul (Monash University, Malaysia), Ilias G. Basioudis (Aston Business School, UK), Anthony C. Ng (The Hong Kong Polytechnic University, Hong Kong)

Chair: Marleen Willekens, Katholieke Universiteit Leuven, and Tilburg University CentER


Session 8b continues: Lecture Room 3


Perceptions of Egyptian auditors toward the governmental regulators of the audit profession

Mohamed Khaled Amr ELDaly (University of Bedfordshire, UK), Magdy Abdel-Kader (University of Bedfordshire, UK)

Chair: Breda Porter, Exeter University


11.05 - 11.20               Coffee break (Standard Life room)

11.20 - 12.00

Session 9a: Lecture Room 1/2

The impact of the Arthur Andersen and Ernst & Young merger on the Australian audit services market

David Bond (University of Technology, Sydney, Australia)



Session 9b: Lecture Room 3

Moving Beyond Nuts and Bolts: The Complexities of Governing a Global Profession through International Standards

Christopher Humphrey (Manchester Business School, UK), Anne Loft (Lund University, Sweden)

12.00 - 12.40

Session 9a continues: Lecture Room 1/2

Competitive pressure, industry specialization and audit quality

Wieteke Numan (Katholieke Universiteit Leuven, Belgium), Marleen Willekens (Katholieke Universiteit Leuven, Belgium and Tilburg University, Netherlands)


Session 9b continues: Lecture Room 3

Debiasing Halo Effects on Auditor Risk Assessments

Natalia Kochetova-Kozloski (Saint Mary’s University, Canada), Ed O’Donnell (University of Southern Illinois, USA), Alan Webb (University of Waterloo, Canada)

12.40 - 13.20

Session 9a continues: Lecture Room 1/2

Multiple Large Ownership Structure, Audit Committee Activity and Audit Fees

Ismail Adelopo, Kumba Jallow, Peter Scott (Leicester Business School, UK)

Chair: Kevin McMeeking, Exeter University


Session 9b continues: Lecture Room 3

Materiality in Performing an Audit – Experimental Evidence

Julia Severus (Innsbruck University, Austria), Marcel Steller (Innsbruck University, Austria)

Chair: Nina Sharma, Cardiff University

13.20 - 14.00     Buffet lunch (in ICAS CA House - Standard Life room)

Session 10: Panel Session (Lecture Room 1/2)

14.00 15.45  Panel Session: “Issues in auditing education”

Emer Curtis, National University of Ireland, Galway

Christine Helliar, Dundee University

Robert Knechel, University of Florida

Brenda Porter, University of Exeter

Suzanne Poseley, Course Director, Education, ICAS

Chair: Vivien Beattie, University of Glasgow

15.45 - 16.00   Conference conclusions  (Lecture Room 1/2)

If you would like to download and print the conference programme, then please click here to access a .pdf version of the programme




































































































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